The tariff classification of a handbag of plastic coated leather

NY M83474 May 30, 2006 CLA-2-42:RR:NC:3:341 M83474 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a handbag of plastic coated leather Dear Ms. Fox: In your letter dated May 12, 2005, on behalf of Ann Taylor Inc., you requested a tariff classification ruling for a handbag. The submitted sample is Ann Taylor LOFT Style 135691. It is a handbag that measures approximately 14”, East-West at the bottom, 10 ¼”, North-South, and 5 ¾” wide at the bottom. The bag is approximately 13” East-West, at the top. The interior of the handbag is lined with man-made fiber textile materials and is divided into two separate compartments by a center zippered storage pouch. There is a zippered security pocket on one interior wall. The opposite interior wall has one pocket that appears suitable for a cell phone and an open pocket that is suitable to hold a blackberry device. The exterior front has a security pocket with flap approximately 8” x 4 ½” that is locked by means of a snap lock and key. The key is affixed to the interior of the bag by a self-material tether. The bag is carried by means of double straps that can be worn on or off the shoulder. The outer surface of the handbag is wholly of a composite consisting of a base split leather material of unknown species that is coated, covered or laminated with a plastic sheeting and processed to change the base split leather to having the appearance of both cowhide and alligator leathers. The plastics is said to be approximately 0.05mm thick and it imparts the visible exterior surface. The bag mainly has the appearance of the imitation cowhide and the straps, pocket flap and trim have the appearance of the imitation alligator leather. The handbag is designed so that the various small personal accessories commonly carried by a lady during daily travel may be organized in separate sections or pockets. The bag is capable of storing and organizing such common articles as the small personal effects commonly carried in a pocketbook including small books such as a pocket organizer and the above mention devices. You have indicated that the bag is sized so that it is capable of holding 8 ½” x 11” folders. The applicable subheading for the handbag, style will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, with outer surface of plastic sheeting. The rate of duty will be 16 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division